TaxTMI 
TaxTMI 
2008 (9) TMI 352
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..... Order No. 32/2008, dated 4-2-2008 [2008 (227) E.L.T. 386 (Tribunal)]. "5. We have carefully considered the submissions. We notice that in all the three matters, the revenue involved is high. We regret to note that the Revenue has not been taking any interest to seriously pursue these appeals before this Bench. Several times, this Bench has requested the Commissioners and others including the CDR to send other officers who are in Delhi to assist the Bench but, they have not shown any response. We are now constrained to direct the Assistant Registrar to send a copy of this Misc. Order to the Chairman of the CBEC and the Revenue Secretary to look into this matter and give direction to the CDR to send enough DRs to this Bench for carrying on....
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....ppeared on behalf of the appellants and Shri P.R.V. Ramanan, the learned Senior Counsel and Shri K. Sambi Reddi, the learned JDR, for the Revenue. 6. We heard both sides. 7. Proceedings were initiated against the appellants by way of issue of Show Cause Notices for the period from March, 1995 to November, 1997. The appellants received as inputs unprocessed Nylon Tyre Cord Fabric. This Nylon Tyre Cord Fabric (NTCF) is dipped in a solution of Synthetic Rubber Latex, Resorcinol and Formaldehyde. The dipped/processed NTCF is captively consumed for manufacture of tyres. The appellants were availing the exemption Notification No. 67/95 dated 1-3-1995. Therefore, the Department proceeded against them on the ground that the said Notification bene....
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.... The learned senior Advocate appearing on behalf of the appellants agreed, to discharge duty liability under the CH 59.02 on the impugned product. 7.2 The Original Authority has given his reasonings for holding that the Dipped Nylon is excisable and marketable. From the submissions of the Revenue and the impugned order, it is very clear that the impugned goods have indeed shelf life and are also purchased. There is evidence of import also. Hence, in our view, the goods are excisable and marketable. The classification under 59.02 has not been disputed. Hence, the Commissioner's order gets merged with the Tribunal's order which has not been challenged. On a similar issue before the Mumbai Bench in the case of MRF Ltd. v. CCE, Goa, the paymen....
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....t proceedings were initiated only for demand of Additional Excise Duty for the period from January, 1996 to November, 1997. The duty was confirmed by the Original Authority and upheld by the Commissioner (Appeals). This is the subject-matter of Appeal No. E/904/2006. The appellants have submitted that they had already paid the amounts demanded vide Debit Entries No. 1172/10080, 81, 82, 83, 84 & 85 all dated 19-3-2008 in RG 23A Part-II. Therefore, while re-computing the duty, the duty already paid has to be taken into account and it should be ensured that the demand of duty twice for the same period is not made. E/904/2006: 8. This appeal has been filed against the Order-in-Appeal Nos. 314 to 317/2006-C.E., dated 15-5-2006 passed by the Co....